The socio-political scene and economic structure of the Neo-Assyrian Empire influenced the Ancient Near East in many ways. An overview of the interpretation of Neo-Assyrian records1 in the light of archaeological evidence, mainly from seventh century Ekron (Tell Miqne), may contribute to understand why this city seemed to flourish during the seventh century B.C.E.. The article is an attempt to demonstrate that archaeological data dating from the 7th century B.C.E. in Israel/Palestine opens new perspectives when interpreted keeping the socio-political and economic structures of the Neo Assyrian Empire in mind.